Fire Fax

(1) The Municipality may levy fire tax at such percentage of annual value on lands and buildings, as the Government may, by notification, specify for the expenses necessary for the conduct and management of the Fire Service and for the protection of Life and property in the case of fire. Provided that different percentages maybe specified for different municipalities and for different classes of buildings and for buildings in different areas in the same Municipality.

1. (2) The fire tax shall be levied in respect of all lands and buildings in the municipal area in respect of which a tax on lands and buildings is levied or would have been levied, but for the exemption given by or under the provisions of this Act.